Although many field evidences have shown that mechanically stabilized earth walls (MSEW) possess etter seismic resistance than conventional retaining structures, some geotechnical engineers in Taiwan are not comfortable in using and designing MSEW system. Main reason for such situation is that official design and construction specification or guidelines have not been well developed yet. The first part of this paper presents theory, considerations, and details of the seismic design of MSEW based on the manuals published by FHWA and NCMA. The authors try to illustrate that seismic design of MSEW is based on nothing but basic soil mechanics. In the second part of this paper, the authors also summarize the recent research progress of seismic response analysis of MSEW system. Discussions and suggestions of future research are also described. The purpose of this paper is to upgrade the design and to promote the application levels of MSEW in Taiwan.